The Effect of Human Resource Competence on the Quality of Village Financial Reports in Malinau Hulu Village

Authors

  • Gusti Mardiana Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Silvi Reni Cusyana Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
  • Saiful Anwar Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Keywords:

Village financial management, human resource competence, financial report

Abstract

This research aims to analyze the understanding of Malinau Hulu Village officials in preparing village financial reports, focusing on their experience, grasp of regulations, competency challenges, and the contribution of Human Resources (HR) competency to report quality. Using a qualitative method, the study found that the officials' understanding is still varied; the Village Treasurer (Kaur Keuangan) and Village Secretary are relatively better, while other officials have limited knowledge. The main challenges encountered include issues with internal coordination, late reporting, and the completeness of transaction evidence. However, the pretest-posttest results proved a significant improvement in understanding after the village officials underwent training. In conclusion, HR competency contributes significantly to the quality of village financial reports. Therefore, it is recommended that the village implement a capacity-building strategy through routine training, technical assistance, and strengthened internal coordination to achieve financial management that is more transparent, accountable, and effective.

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Published

2025-12-30

How to Cite

Mardiana, G., Cusyana, S. R., & Saiful Anwar. (2025). The Effect of Human Resource Competence on the Quality of Village Financial Reports in Malinau Hulu Village. Islamic Business and Management Journal, 8(2), 215–224. Retrieved from https://ejournal.unida.gontor.ac.id/index.php/IBMJ/article/view/15185

Issue

Vol. 8 No. 2 (2025): IBMJ l December

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Articles

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